HNB Assurance PLC (COSE: HASU.N0000)

HNB Assurance Balance Sheet

Financials in millions LKR. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Investments in Debt Securities	12,506	34,322	27,212	15,823	12,603	11,403
Investments in Equity & Preferred Securities	-	98.95	41.32	76.88	50.6	48.06
Policy Loans	434.41	441.92	420.91	403.45	379.74	325.31
Other Investments	13,326	8,848	7,287	12,860	12,770	9,673
Total Investments	27,115	44,297	35,045	29,498	26,746	21,527
Cash & Equivalents	1,126	1,123	1,033	2,113	711.11	865.84
Reinsurance Recoverable	1,657	1,371	1,066	1,081	779.99	651.55
Other Receivables	23,858	2,568	2,465	1,582	1,573	1,475
Deferred Policy Acquisition Cost	105.08	208.47	164	157.71	163.62	138.62
Property, Plant & Equipment	1,290	1,118	794.84	678.03	564.23	506.11
Other Intangible Assets	163.25	63.92	61.12	63.18	68.86	51.79
Other Current Assets	-	511.31	367.34	404.46	394.63	399.51
Long-Term Deferred Tax Assets	10.38	1.53	99.43	291.83	738.72	1,010
Other Long-Term Assets	1,231	-	-	-	-	-
Total Assets	56,556	51,263	41,096	35,869	31,741	26,625
Accrued Expenses	-	639.08	622.04	400.89	439.3	453.38
Insurance & Annuity Liabilities	35,269	30,969	24,600	20,232	16,942	14,353
Unpaid Claims	2,247	1,958	1,612	1,612	1,379	1,067
Unearned Premiums	2,816	3,258	3,035	2,567	2,307	2,081
Reinsurance Payable	1,381	696.92	959.69	1,086	700.11	540.65
Current Portion of Leases	-	146.2	152.04	112.57	94.15	97.85
Short-Term Debt	358.79	471.27	265.54	111.67	124.31	130.64
Current Income Taxes Payable	469.65	530.01	253.81	62.17	151.09	112.03
Long-Term Leases	603.15	304.1	258.68	309.27	299	252.24
Other Current Liabilities	-	1,687	1,302	1,015	864.49	661.82
Other Long-Term Liabilities	2,573	-	-	-	-	-
Total Liabilities	46,104	40,986	33,297	27,746	23,546	19,911
Common Stock	1,172	1,172	1,172	1,172	1,172	1,172
Retained Earnings	9,310	9,421	8,204	7,026	6,222	5,347
Comprensive Income & Other	-30.23	-316.22	-1,577	-74.7	800.17	195.5
Shareholders' Equity	10,452	10,277	7,798	8,123	8,194	6,714
Total Liabilities & Equity	56,556	51,263	41,096	35,869	31,741	26,625
Filing Date Shares Outstanding	150	150	150	150	150	150
Total Common Shares Outstanding	150	150	150	150	150	150
Total Debt	961.94	921.58	676.26	533.5	517.45	480.73
Net Cash (Debt)	163.76	201.43	357.05	1,579	193.66	385.12
Net Cash Growth	-73.46%	-43.58%	-77.39%	715.47%	-49.71%	-39.74%
Net Cash Per Share	1.09	1.34	2.38	10.53	1.29	2.57
Book Value Per Share	69.68	68.51	51.99	54.15	54.63	44.76
Tangible Book Value	10,289	10,213	7,737	8,060	8,125	6,663
Tangible Book Value Per Share	68.59	68.09	51.58	53.73	54.17	44.42
Land	-	68.64	68.64	68.64	-	-
Machinery	-	1,139	783.74	617.69	523.19	478.5

Source: S&P Capital IQ. Insurance template. Financial Sources.